Risk Management and Corporate Governance: Interconnections in Law, Accounting and Tax
Marijn van Daelen, Christoph van der Elst
Edward Elgar Publishing, Jan 1, 2010 - Business & Economics - 242 pages
'This is a very well written book that covers the complex material of risk management in an understandable way with good depth of coverage of all areas involved (business law, accounting and taxation). There is a good balance between the historical ba
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accessed 22 December accounting standards amended annual report assessment assets audit committee bank Basel Committee behaviour Cadbury Report capital cash CCCTB Combined Code commercial accounts Company Law company’s internal control compliance control and risk control over financial corporate governance corporate governance code COSO COSO I report credit derivatives credit risk crisis DCGC Directive directors disclosure Dutch effectiveness Enron Enterprise Risk Management external auditor financial markets ﬁnancial reporting Financial Reporting Council financial statements financial system fraud funds Hampel Committee information asymmetries internal control internal control system investors issued liabilities Management’s ment monitor Netherlands organizations PCAOB recommendations reference obligation Regulation regulatory requirements responsibility risk appetite risk management framework risk management systems role rules Sarbanes-Oxley Act Section securitization shareholders supervisory system of internal tax authorities tion transactions transfer transparency Transparency Directive Treadway Commission Turnbull report uncertainties